Notwithstanding Section 5097 of the Revenue and Taxation Code, any petition or claim for refund seeking an exclusion of real property or the reduction of an assessment on any grounds for the 2004–05 fiscal year or in any subsequent fiscal year pursuant to this chapter shall be filed within two years after the making of the payment sought to be refunded.
Cal. Pub. Util. Code § 33021
Special Benefit Assessment Districts
Known as the Southern California Rapid Transit District Law
The act spans §§ 30000–33021 (249 sections).
Added by Stats. 2004, Ch. 590, Sec. 1
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.